Court convicts Laguna businessman


SAN PABLO CITY, Laguna: The Municipal Trial Court here has found businessman Joselito Co Uy guilty of failure to present books of accounts in violation of the National Internal Revenue Code of 1997 or the Tax Code.

Uy, sole proprietor and owner of Golden Gate Supermarket at Poblacion in Santa Cruz, Laguna, was meted with one year imprisonment and ordered to pay the fine of P5,000 based on the decision of Branch 01, Municipal Trial Court in Cities, Fourth Judicial Region.

The BIR told the court that Uy failed to present his books of accounts and other related accounting records for taxable year 2007 despite the issuance and service of a Subpoena Duces Tecum (SDT) mandating him to present and submit the required documents.

In defense, Uy claimed he learned only about the SDT when the BIR has already filed the charges against him before the City Prosecutor’s Office. He further averred that the supermarket has ceased operations in December 2007 and his accountant has died, hence retrieval of the requested documents was difficult.

In rendering the decision, the Court also took note of Revenue Memorandum Order prohibiting the withdrawal or dismissal of the criminal case by any prosecuting officer of the BIR once the complaint-affidavit has already been filed with the prosecutor’s office.


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